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A natural person asks whether transferring shareholdings between entities can qualify for the LIS special regime. The DGT states that this is possible if participation and ownership requirements are met and the transaction is not primarily aimed at obtaining tax benefits.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe poseer las participaciones ininterrumpidamente durante el año anterior. Además, el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora tras la operación. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriéndose motivos económicos válidos como la reestructuración o racionalización de actividades.
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